Ms. G earned a $91,250 salary, and Mr. H earned a $171,000 salary. Neither individual had any other income and neither can itemize deductions. Use Individual Tax Rate Schedules and Standard Deduction Table.

a. Compute Ms. G and Mr. Hs combined tax if they file as single individuals. (Round your intermediate calculations and final answers to the nearest whole dollar amount.)

b. Compute Ms. G and Mr. Hs tax if they are married and file a joint return